If Excel generates CSV files with some Windows-1234 encoding, then my "import data from CSV" function needs to handle that, in one way or another. A significant number of people generate CSV files from Excel and if these people upload these files into my application and I assume an incorrect encoding, they won't care that Microsoft is using obsolete or weird defaults. They will see it as a bug in my program and demand that I fix my software. Even if Excel offers them a choice in encoding, they won't understand any of that and more importantly they don't want to deal with that right now, they just want the thing to work.